Services provided to government of india?

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2013 Whether services provided to Government of India is taxable?Please answer with reference to relevant section.

@VaibhavJ

@VaibhavJ (Expert)
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02 November 2013 Hi

Pl mention nature of service provided along with name of Government Dept.

Thanks//VaibhavJ

Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2013 DEVELOPEMENT AND MAINTENANCE OF SOFTWARE

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Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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03 November 2013 All services, except notified services provided to Government are exempt from service tax since they are covered by the entries in the Negative list. The services you have mentioned are not notified services. The notified services are 1. Business promotion or business support services

2. Construction/works contract

3. Insurance services

4. Port or airport services

5. Postal services other than under Universal Service Obligations (post card, inland letter and money order)

6. Renting of an immovable property or right to enter or use an immovable property

7. Security

8. Trade fairs and exhibitions

9. Transport of goods and passengers

10. Warehousing

Hence the services provided to the Central Government is not subject to Service Tax.